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SEC Comment Letter for Kosmos Energy Ltd. (KOS) (CIK 0001509991) (KOS) — Jun 14, 2022

Kosmos Energy Ltd. (KOS) (CIK 0001509991)
Date: June 14, 2022 · CIK: 0001509991 · Accession: 0000000000-22-006477

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File numbers found in text: 001-35167

Date
June 14, 2022
Author
Neal D. Shah
Form
UPLOAD
Company
Kosmos Energy Ltd. (KOS) (CIK 0001509991)

Letter

United States securities and exchange commission logo June 14, 2022 Neal D. Shah Senior Vice President and Chief Financial Officer Kosmos Energy Ltd. 8176 Park Lane, Suite 500 Dallas, Texas 75231 Re:Kosmos Energy Ltd. Form 10-K for the Fiscal Year ended December 31, 2021 Filed February 28, 2022 File No. 001-35167 Dear Mr. Shah: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Energy & Transportation

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United States securities and exchange commission logo
June 14, 2022
Neal D. Shah
Senior Vice President and Chief Financial Officer
Kosmos Energy Ltd.
8176 Park Lane, Suite 500
Dallas, Texas 75231
Re:Kosmos Energy Ltd.
Form 10-K for the Fiscal Year ended December 31, 2021
Filed February 28, 2022
File No. 001-35167
Dear Mr. Shah:
            We have completed our review of your filing.  We remind you that the company and its
management are responsible for the accuracy and adequacy of their disclosures, notwithstanding
any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Energy & Transportation